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Index of

REVENUE REGULATIONS
(RRS)
from
2001-2015
1

Tax Type/Topic

No. of Issuances

Date of Issuances

Volume

Page No.

Income Tax/ Abatement of Penalties/Surcharges and Interest on


Disputed/Litigated Assessments
Income Tax/ Abatement of Surcharges and Compromise Penalties
Income Tax/ Abatement of Surcharges, Interests and Compromise
Penalties
Income Tax/ Abatement of Surcharges, Interests and Compromise
Penalties
Income Tax/ Amended Consolidated Revenue Regulations on
Primary Registration, Updates, and Cancellation
Income Tax/ Bank borrowers and Co-makers
Income Tax/ Bases Conversion and Development Authority
(BCDA) for the Subic Clark Tarlac Expressway Project
Income Tax/ Compensation Income and Other Concerns
Income Tax/ Deductibility of Depreciation Expenses to Purchase of
Vehicles
Income Tax/ Determinability of Real Property
Income Tax/ Electronic Filing and Payment System (EFPS)
Income Tax/ Electronic Filing and Payment System (EFPS)
Income Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Income Tax/ Entertainment, Amusement and Recreational Expenses
Income Tax/ Exchange of Information Regulations
Income Tax/ Expanded One-Time Administrative Abatement
Income Tax/ Expanded Senior Citizens Act of 2003
Income Tax/ Expanded Voluntary Assessment and Abatement
Program (VAAP)
Income Tax/ Expanding the Coverage of Taxpayers Required to File
Tax Returns and Pay taxes
Income Tax/ Extended Period to File Income Tax Returns
Income Tax/ Extension of time to File Income Tax Returns

RR No. 15-2007

December 28, 2007

91-96

RR No. 9-2010
RR No. 7-2013

September 13, 2010


April 29, 2013

44-53
52-61

RR No. 8-2013

May 10, 2013

62-63

RR No. 7-2012

April 2, 2012

19-49

RR No. 4-2005
RR No. 17-2005

February 17, 2005


October 19, 2005

11-16
153-161

RR No. 10-2008
RR No. 12-2012

September 24, 2008


October 12, 2012

84-126
57-58

RR No. 7-2003
RR No. 10-2012
RR No. 5-2004
RR No. 9-2001

February 11, 2003


June 1, 2012
May 14, 2004
August 16, 2001

41-48
54-54A
13-17
44-49

RR No. 10-2002
RR No. 10-2010
RR No. 3-2007
RR No. 4-2006
RR No. 17-2002

July 18, 2002


October 6, 2010
February 14, 2007
February 21, 2006
October 16, 2002

49-53
54-57
5-9
61-71
90-95

RR No. 10-2007

August 1, 2007

72-73

RR No. 4-2001
RR No. 15-2003

April 16, 2001


April 16, 2003

8
95
2

Income Tax/ Filing and Payment System (eFPS)


Income Tax/ Filing of Confidential Information and the
Investigation of Cases Arising Therefrom
Income Tax/ Filing of Income Tax Return
Income Tax/ Fiscal Incentives Granted by Government Agencies
Income Tax/ Fiscal Incentives Review Board to the Millenium
Challenge Account-Philippines for the Philippine Compact Program
Income Tax/ Functional Currency other than the Philippine Peso in
Financial Statements
Income Tax/ Further Clarifying the Term Managerial and
Technical
Income Tax/ Gross Income Earned Defined
Income Tax/ Gross Income Earned Defined
Income Tax/ Gross Philippines Billings
Income Tax/ Improved Voluntary Assessment Program (IVAP) for
Taxable Year 2005
Income Tax/ Income Tax Exemptions of International Carriers
Income Tax/ Late Out-of-District Filing of Tax Returns
Income Tax/ Latest Tax Returns as Pre-Condition for Participation
Income Tax/ Minimum Corporate Income Tax (MCIT) Imposed on
Domestic Corporations and Resident Foreign Corporations
Income Tax/ Net Operations Loss Carry-Over (NOLCO) as a
Deduction from Gross Income
Income Tax/ New Income Tax Forms
Income Tax/ New Income Tax Forms
Income Tax/ No Audit Program (NAP)
Income Tax/ No Audit Program (NAP)
Income Tax/ No Audit Program (NAP)
Income Tax/ Non-Electronic Filing and Payment System (NoneFPS)
Income Tax/ Non-governmental Organizational (NGOs) and

RR No. 5-2004
RR No. 16-2010

May 14, 2004


December 10, 2010

13-17
103-115

RR No. 2-2011
RR No. 1-2010
RR No. 12-2010

March 2, 2011
January 21, 2010
November 18, 2010

4-5
1
75-81

RR No. 6-2006

May 2, 2006

73-79

RR No. 11-2010

October 26, 2010

58-74

RR No. 11-2005
RR No. 13-2005
RR No. 15-2002
RR No. 18-2006

June 23, 2005


June 23, 2005
October 14, 2002
November 14, 2006

37-38
39-40
83-88
171-183

RR No. 15-2013
RR No. 13-2010
RR No. 3-2005
RR No. 12-2007

September 20, 2013


December 10, 2010
February 17, 2005
October 17, 2007

77-91
83-94
5-10
76-82

RR No. 14-2001

October 10, 2001

74-82

RR No. 19-2011
RR No. 2-2014
RR No. 9-2006
RR No. 14-2006
RR No. 6-2005
RR No. 6-2014

December 9, 2011
February 3, 2014
July 11, 2006
September 1, 2006
March 7, 2005
September 8,2014

79-96
3-45
103-107
147-156
25-30
53-56

RR No. 14-2007

December 12, 2007

87-90
3

Cooperatives Engaged in Microfinance Activities


Income Tax/ Non-Resident Citizens, Over Seas Contract Workers
(OCWs) and Seamen
Income Tax/ One Time Administrative Abatement of all
Penalties/Surcharges and Interest on Delinquent Accounts and
Assessments
Income Tax/ Optional Standard Deduction (OSD)
Income Tax/ Optional Standard Deduction (OSD)
Income Tax/ Overseas Contract Worker (OCW) or Overseas
Filipino Worker (OFW)
Income Tax/ Overseas Contract Worker (OWC) or Overseas
Filipino Worker (OFW)
Income Tax/ Preparation and Submission of Financial Statements
accompanying the Tax Returns
Income Tax/ Preparation and submission of Financial Statements
Accompanying the Tax Returns
Income Tax/ Primary Registration, its Updates and Cancellation
Income Tax/ Privilege Store
Income Tax/ Professional fees paid to Medical Practitioners
Income Tax/ Proper Tax Treatment of Interest Income Earnings on
Financial Instruments and Other Related Transactions
Income Tax/ Public Elementary and Secondary School Teachers
Income Tax/ Purchase of Goods and Services as Campaign
Expenditures
Income Tax/ Real Estate Investment Trust Act of 2009
Income Tax/ Sale of Gold and Other Metallic Minerals to Bangko
Sentral ng Pilipinas
Income Tax/ Sale to the Bangko Sentral ng Pilipinas of Gold and
Other Metallic
Income Tax/ Sale, Exchange or Other Disposition of Real Property
Income Tax/ Special Economic Zone Act of 1995

RR No. 5-2001

August 1, 2001

RR No. 15-2006

September 27, 2006

157-161

RR No. 2-2010
RR No.16-2008
RR No. 11-2012

February 24, 2010


December 18, 2008
August 17, 2012

2-6
171-178
55-56

RR No. 1-2011

February 24, 2011

1-3

RR No. 7-2007

August 1, 2007

64-66

RR No. 21-2002

November 26, 2002

105-106

RR No.11-2008
RR No. 16-2003
RR No. 14-2013
RR No. 14-2012

September 24, 2008


April 29, 2003
September 20, 2013
November 7, 2012

127-153
96-102
72-76
62-68

RR No. 3-2001
RR No. 10-2009

April 16, 2001


December 23, 2009

6-7
46-47

RR No. 13-2011
RR No. 6-2012

July 25, 2011


April 2, 2012

40-58
15-18

RR No. 7-2008

May 2, 2008

72-77

RR No. 17-2003
RR No. 27-2002

May 6, 2003
December 19, 2002

103-114
127-128
4

Income Tax/ Submission of the Statement of Management


Responsibility
Income Tax/ Substituted Filing of Income Tax Return of Employees
Receiving Purely Compensation Income
Income Tax/ Tax Exemptions and Privileges Granted under
Republic Act No. 9182 The Special Purpose Vehicle (SPV) Act of
2002
Income Tax/ Tax Subsidy Granted under Sec. 17(c) of Philippine
Deposit Insurance Corporation (PDIC) Charter
Income Tax/ Tax Treatment of Campaign and Contributions and
Expenditures
Income Tax/ Tax Treatment of Income Earned from Unregistered
Activities
Income Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Income Tax/ Taxation of Privilege Stores and Imposing New Rules
Income Tax/ Voluntary Assessment Program (VAP)
Income Tax/ Voluntary Assessment Program (VAP)
Income Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Income Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Income Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Income Tax/ Voluntary Assessment and Abatement Program
(VAAP) for Tax Payers with Undeclared Sales/ Receipts
Income Tax/ Voluntary Assessment Program (VAP)
Value-Added Tax/ Adopt a School Act of 1998
Value-Added Tax/ Advance Payment of VAT on Sale of Refined
Sugar RR No. 89, and Other Purposes
Value-Added Tax/ Advance Payment of VAT on the Sale of Flour

RR No. 3-2010

February 26, 2010

7-9

RR No. 19-2002

November 25, 2002

101-102

RR No. 6-2004

May 14, 2004

18-35

RR No. 6-2010

July 12, 2010

25-29

RR No. 7-2011

June 14, 2011

24-25

RR No. 20-2002

November 25, 2002

103-104

RR No. 5-2013

April 22, 2013

43-49

RR No. 16-2013
RR No. 10-2001
RR No. 8-2001
RR No. 17-2002

September 25, 2013


September 10, 2001
August 1, 2001
October 16, 2002

92-105
50-55
34-43
90-95

RR No. 18-2002

November 15, 2002

96-100

RR No. 23-2002

December 2, 2002

109-112

RR No. 12-2002

September 12, 2002

56-60

RR No. 28-2002
RR No. 10-2003
RR No. 29-2002

December 20, 2002


March 4, 2003
December 20, 2002

129-135
58-62
136-144

RR No. 29-2003

December 1, 2003

179-181
5

Value-Added Tax/ Amended Consolidated Revenue Regulations on


Primary Registration, Updates, and Cancellation
Value-Added Tax/ Amendment in Consolidated Value-Added Tax
Regulations of 2005
Value-Added Tax/ Amendment on Transactions Exempt from VAT
Value-Added Tax/ Armed Forces of the Philippine Commissary and
Exchange Service (AFPCES)
Value-Added Tax/ Armed Forces of the Philippines Commissary
and Exchange Service (AFPCES)
Value-Added Tax/ Bases Conversion and Development Authority
(BCDA) for the Subic Clark Tarlac Expressway Project
Value-Added Tax/ Certificate Value-Added Tax Withheld at Source
Value-Added Tax/ Consolidate VAT Regulations of 2005
Value-Added Tax/ Consolidate VAT Regulations of 2005
Value-Added Tax/ Consolidated Value-Added Tax Regulations of
2005
Value-Added Tax/ Consolidated Value-Added Tax Regulations of
2005
Value-Added Tax/ Cooperative Code of the Philippines
Value-Added Tax/ Definition of Raw Sugar
Value-Added Tax/ Definition of Raw Cane Sugar
Value-Added Tax/ Definition of Raw Sugar and Raw Cane Sugar
Value-Added Tax/ Determinability of Real Property
Value-Added Tax/ Electronic Filing and Payment System (EFPS)
Value-Added Tax/ Electronic Filing of Tax Returns and Payments
of Taxes
Value-Added Tax/ Exclusion of Doctors and Lawyers in VAT
Value-Added Tax/ Expanded Senior Citizens Act of 2003
Value-Added Tax/ Expanded Senior Citizens Act of 2010
Value-Added Tax/ Expanded Senior Citizens Act of 2010

RR No. 7-2012

April 2, 2012

19-49

RR No. 10-2011

July 7, 2011

32-33

RR No. 1-2005

February 11, 2005

1-4

RR No. 31-2003

December 18, 2003

192-196

RR No. 13-2002

September 13, 2002

61-64

RR No. 17-2005

October 19, 2005

153-161

RR No. 28-2003
RR No. 14-2005
RR No. 16-2005
RR No. 2-2007

November 20, 2003


June 28, 2005
October 19, 2005
January 11, 2007

177-178
41-94
98-152
3-4

RR No. 4-2007

March 20, 2007

10-31

RR No. 20-2001

November 28, 2001

122-127

RR No. 13-2013
RR No. 8-2015
RR No. 4-2015
RR No. 7-2003
RR No. 5-2004
RR No. 9-2001

September 20, 2013


May 27, 2015
March 13, 2015
February 11, 2003
May 14, 2004
August 16, 2001

71
29-33
12-13
41-48
13-17
44-49

RR No. 7-2004
RR No. 1-2007
RR No. 8-2010
RR No. 7-2010

May 21, 2004


January 11, 2007
September 3, 2010
July 20, 2010

36-39
1-2
42-43
30-41
6

Value-Added Tax/ Expanded Voluntary Assessment and Abatement


Program (VAAP)
Value-Added Tax/ Expanding the Coverage of Taxpayers Required
to File Tax Returns and Pay taxes
Value-Added Tax/ Filing and Payment System (eFPS)
Value-Added Tax/ Filing/Issuances of Certain BIR Tax
Returns/Forms
Value-Added Tax/ Fiscal Incentives Review Board to the Millenium
Challenge Account-Philippines for the Philippine Compact Program
Value-Added Tax/ General Professional Partnership, Services
Value-Added Tax/ General Professional Partnerships
Value-Added Tax/ General Professional Partnerships
Value-Added Tax/ Gross Receipts Tax on Banks and Non-Bank
Financial Intermediaries
Value-Added Tax/ Gross Receipts Tax on Banks and Non-Bank
Financial Intermediaries and Amending Pawnshops
Value-Added Tax/ Imposing Advance Business Tax (Value Added
Tax or Percentage Tax) Payments on Sugar and for Other Related
Purposes
Value-Added Tax/ Improved Voluntary Assessment Program
(IVAP) for Taxable Year 2005
Value-Added Tax/ Income Tax Exemptions of International Carriers
Value-Added Tax/ Large Taxpayers and Prescribing the Coverage
and Criteria for determining Large Taxpayers
Value-Added Tax/ Machine Identification Number (MIN)
Value-Added Tax/ National Government Agencies (NGAs) and in
the National Collections from Taxpayers other than NGAs
Value-Added Tax/ New Brands of Cigarettes and Variants
Value-Added Tax/ No Audit Program (NAP)
Value-Added Tax/ No Audit Program (NAP)
Value-Added Tax/ Non-Electronic Filing and Payment System

RR No. 17-2002

October 16, 2002

90-95

RR No. 1-2013

January 23, 2013

1-8

RR No. 5-2004
RR No. 4-2002

May 14, 2004


April 5, 2002

13-17
19-23

RR No. 12-2010

November 18, 2010

75-81

RR No. 11-2003
RR No. 1-2003
RR No. 3-2003

March 4, 2003
January 7, 2003
January 29, 2003

63-65
1-3
26-28

RR No. 9-2004

June 25, 2004

42-54

RR No. 10-2004

November 23, 2004

55-56

RR No. 6-2015

March 31, 2015

17-21

RR No. 18-2006

November 14, 2006

171-183

RR No. 15-2013
RR No. 17-2010

September 20, 2013


December 14, 2010

77-91
116-126

RR No. 4-2013
RR No. 5-2003

March 1, 2013
February 4, 2003

36-42
36-39

RR No. 22-2003
RR No. 14-2006
RR No. 9-2006
RR No. 6-2014

August 13, 2003


September 1, 2006
July 11, 2006
September 8,2014

123-124
147-156
103-107
53-56
7

(Non-eFPS)
Value-Added Tax/ Non-governmental Organizational (NGOs) and
Cooperatives Engaged in Microfinance Activities
Value-Added Tax/ Non-Redemption of Properties Sold During
Involuntary Sales
Value-Added Tax/ Overseas Contract Worker (OCW) or Overseas
Filipino Worker (OFW)
Value-Added Tax/ Overseas Contract Worker (OWC) or Overseas
Filipino Worker (OFW)
Value-Added Tax/ Preparation and Submission of Financial
Statements
Value-Added Tax/ Preparation and Submission of Financial
Statements accompanying the Tax Returns
Value-Added Tax/ Primary Registration, its Updates and
Cancellation
Value-Added Tax/ Privilege Store
Value-Added Tax/ Real Estate Investment Trust Act of 2009
Value-Added Tax/ Re-Imposing the Gross Receipts Tax on other
Non-Bank Financial Intermediaries
Value-Added Tax/ Revised Tax Rates on Alcohol and Tobacco
Products
Value-Added Tax/ Sale of Gold and Other Metallic Minerals to
Bangko Sentral ng Pilipinas
Value-Added Tax/ Sale of Residential Lot, Sale of House and Lot,
Lease of Residential Unit
Value-Added Tax/ Sale to the Bangko Sentral ng Pilipinas of Gold
and Other Metallic
Value-Added Tax/ Sale, Importation or Lease of Passenger of Cargo
Vessels and Aircraft
Value-Added Tax/ Sales of Goods and Services Subject to the 3%
Percentage Tax

RR No. 14-2007

December 12, 2007

87-90

RR No. 9-2012

June 1, 2012

52-53

RR No. 11-2012

August 17, 2012

55-56

RR No. 1-2011

February 24, 2011

1-3

RR No. 15-2010

December 10, 2010

100-102

RR No. 7-2007

August 1, 2007

64-66

RR No.11-2008

September 24, 2008

127-153

RR No. 16-2003
RR No. 13-2011
RR No. 10-2004

April 29, 2003


July 25, 2011
November 23, 2004

96-102
40-58
55-56

RR No. 3-2006

January 5, 2006

17-60

RR No. 6-2012

April 2, 2012

15-18

RR No. 3-2012

February 20, 2012

8-10

RR No. 7-2008

May 2, 2008

72-77

RR No. 15-2015

December 28, 2015

46-48

RR No. 14-2003

April 3, 2003

77-94
8

Value-Added Tax/ Summary List of Sales


Value-Added Tax/ Talent Fees, and for Other Purposes
Value-Added Tax/ Tax Exemptions and Privileges Granted under
Republic Act No. 9182 The Special Purpose Vehicle (SPV) Act of
2002
Value-Added Tax/ Tax Fiscal Incentives Review Board (FIRB) to
the Philippine National Police Service Store System (PNPSSS)
Value-Added Tax/ Tax Subsidy Granted under Sec. 17(c) of
Philippine Deposit Insurance Corporation (PDIC) Charter
Value-Added Tax/ Tax Treatment of Sale of Jewelry, Gold and
Other Metallic Minerals
T Value-Added Tax/ ax Treatment of Sales, Barters, Exchange
Value-Added Tax/ Taxation of Privilege Stores and Imposing New
Rules
Value-Added Tax/ Time of Filing of Quarterly VAT Returns,
Value-Added Tax/ Transport of Naturally Grown and Planted
Timber Products
Value-Added Tax/ VAT treatment on Sale of Adjacent Residential
Lots
Value-Added Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Value-Added Tax/ Voluntary Assessment Program (VAP)
Value-Added Tax/ Voluntary Assessment Program (VAP)
Value-Added Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Value-Added Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Value-Added Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Withholding Tax/ 13thmonth Pay as Exclusions from Gross Income
Withholding Tax/ Abatement or Cancellation of Internal Revenue

RR No. 1-2012

February 20, 2012

1-2

RR No. 12-2001
RR No. 6-2004

September 10, 2001


May 14, 2004

57-68
18-35

RR No. 12-2006

July 21, 2006

142-145

RR No. 6-2010

July 12, 2010

25-29

RR No. 5-2013

April 22, 2013

43-49

RR No. 16-2012
RR No. 16-2013

December 7, 2012
September 25, 2013

75-78
92-105

RR No. 8 2002
RR No. 13-2007

June 24, 2002


December 5, 2007

31-44
83-86

RR No. 13-2012

October 12, 2012

59-61

RR No. 28-2002

December 20, 2002

129-135

RR No. 10-2001
RR No. 8-2001
RR No. 17-2002

September 10, 2001


August 1, 2001
October 16, 2002

50-55
34-43
90-95

RR No. 18-2002

November 15, 2002

96-100

RR No. 12-2002

September 12, 2002

56-60

RR No. 3-2015
RR No. 13-2001

March 13, 2015


October 10, 2001

10-11
69-74
9

Tax Liabilities
Withholding Tax/ Additional Income Payments to be subjected to
Withholding Tax
Withholding Tax/ Alphabetical List of Employees/ Payees in
Diskette Forms
Withholding Tax/ Amended Consolidated Revenue Regulations on
Primary Registration, Updates, and Cancellation
Withholding Tax/ Certificate Value-Added Tax Withheld at Source
Withholding Tax/ Compensation Income and Other Concerns
Withholding Tax/ Cooperative Code of the Philippines
Withholding Tax/ Criteria in the Determination of Top 20,000
Private Corporations
Withholding Tax/ De Minimis Benefits
Withholding Tax/ De Minimis Benefits
Withholding Tax/ De Minimis Benefits
Withholding Tax/ De Minimis Benefits and Fringe Benefits
Withholding Tax/ Electronic Filing and Payment System (EFPS)
Withholding Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Withholding Tax/ Exempting Marginal Income Earners from
Creditable Withholding Tax
Withholding Tax/ Exemptions from Withholding Tax on
Compensation
Withholding Tax/ Expanded Voluntary Assessment and
Abatement Program (VAAP)
Withholding Tax/ Expanded Senior Citizens Act of 2010
Withholding Tax/ Expanding the Coverage of Taxpayers Required
to File Tax Returns and Pay taxes
Withholding Tax/ Filing/Issuances of Certain BIR Tax
Returns/Forms
Withholding Tax/ Filing and Payment System (eFPS)

RR No. 14-2002

September 13, 2002

65-74

RR No. 3-2002

March 27, 2002

8-18

RR No. 7-2012

April 2, 2012

19-49

RR No. 28-2003
RR No. 10-2008
RR No. 20-2001
RR No. 6-2009

November 20, 2003


September 24, 2008
November 28, 2001
July 9, 2009

177-178
84-126
122-127
21-26

RR No. 1-2015
RR No. 5-2011
RR No. 5-2008
RR No. 8-2012
RR No. 5-2004
RR No. 9-2001

January 5, 2015
March 16, 2011
April 23, 2008
May 11, 2012
May 14, 2004
August 16, 2001

1-2
19-22
49-51
50-51
13-17
44-49

RR No. 1-2004

January 20, 2004

1-2

RR No. 1-2006

January 5, 2006

1-4

RR No. 17-2002

October 16, 2002

90-95

RR No. 7-2010
RR No. 1-2013

July 20, 2010


January 23, 2013

30-41
1-8

RR No. 4-2002

April 5, 2002

19-23

RR No. 5-2004

May 14, 2004

13-17
10

Withholding Tax/ Filing and Submission of Hard Copy of the


Certificate
Withholding Tax/ Filing of Confidential Information and the
Investigation of Cases Arising Therefrom
Withholding Tax/ Filing of Income Tax Return
Withholding Tax/ Filing of Various Tax Returns
Withholding Tax/ Improved Voluntary Assessment Program
(IVAP) for Taxable Year 2005
Withholding Tax/ Income Payments made by Political Parties and
Candidates of Local and National Elections
Withholding Tax/ Income Payments made to Suppliers of
Agricultural Products
Income Payments on Locally Produced Raw Sugar and Other
Matters
Withholding Tax/ Top 10,000 Private Corporations to Top 20,000
Private Corporations
Withholding Tax/ Large Taxpayers and Prescribing the Coverage
and Criteria for determining Large Taxpayers
Withholding Tax/ Manila Electric Company (MERALCO) Refund
Withholding Tax/ Meter deposits by MERALCO
Withholding Tax/ National Government Agencies (NGAs) and in
the National Collections from Taxpayers other than NGAs
Withholding Tax/ No Audit Program (NAP)
Withholding Tax/ No Audit Program (NAP)
Withholding Tax/ Non-Electronic Filing and Payment System
(Non-eFPS)
Withholding Tax/ One Time Administrative Abatement of all
Penalties/Surcharges and Interest on Delinquent Accounts and
Assessments
Withholding Tax/ Onerous Transfer of Real Properties Owned by
Taxpayers classified as Large Taxpayers

RR No. 11-2013

June 6, 2013

67-69

RR No. 16-2010

December 10, 2010

103-115

RR No. 2-2011
RR No. 6-2001
RR No. 18-2006

March 2, 2011
August 1, 2001
November 14, 2006

4-5
10-26
171-183

RR No. 8-2009

October 23, 2009

32-33

RR No. 3-2004

March 12, 2004

7-9

RR No. 7-2015

March 31, 2015

22-28

RR No. 14-2008

December 8, 2008

165-168

RR No. 17-2010

December 14, 2010

116-126

RR No. 8-2005
RR No. 2-2009
RR No. 5-2003

May 10, 2005


February 26, 2009
February 4, 2003

33-36
8-12
36-39

RR No. 9-2006
RR No. 6-2005
RR No. 6-2014

July 11, 2006


March 7, 2005
September 8,2014

103-107
25-30
53-56

RR No. 15-2006

September 27, 2006

157-161

RR No. 4-2008

April 17, 2008

43-48

11

Withholding Tax/ Overseas Contract Worker (OCW) or Overseas


Filipino Worker (OFW)
Withholding Tax/ Political Parties and Candidates of Local and
National Elections
Withholding Tax/ Preparation and Submission of Financial
Statements
Withholding Tax/ Primary Registration, its Updates and
Cancellation
Withholding Tax/ Professional fees paid to Medical Practitioners
Withholding Tax/ Proper Tax Treatment of Interest Income
Earnings on Financial Instruments and Other Related Transactions
Withholding Tax/ Real Estate Investment Trust Act of 2009
Withholding Tax/ Real Estate Service Practitioners
Withholding Tax/ Requirements for Deductibility of Certain Income
Payments
Withholding Tax/ Sale, Exchange or Other Disposition of Real
Property
Withholding Tax/ Sale, Exchange or Other Disposition of Real
Property
Withholding Tax/ Sale of Gold and Other Metallic Minerals to
Bangko Sentral ng Pilipinas
Withholding Tax/ Sale to the Bangko Sentral ng Pilipinas of Gold
and Other Metallic
Withholding Tax/ Sales of Goods and Services Subject to the 3%
Percentage Tax
Withholding Tax/ Services of Banks, on-Bank Financial
Intermediaries and Finance Companies
Withholding Tax/ Staggered Filling of Returns of Taxpayers
Enrolled Electronic Filling and Payment System (EFPS)
Withholding Tax/ Submission of Copies of BIR Form Nos. 2307
and 2316
Withholding Tax/ Substituted Filing of Income Tax Return of

RR No. 11-2012

August 17, 2012

55-56

RR No. 8-2009

October 23, 2009

32-33

RR No. 15-2010

December 10, 2010

100-102

RR No.11-2008

September 24, 2008

127-153

RR No. 14-2013
RR No. 14-2012

September 20, 2013


November 7, 2012

72-76
62-68

RR No. 13-2011
RR No. 10-2013
RR No. 12-2013

July 25, 2011


June 6, 2013
July 12, 2013

40-58
65-66
70

RR No. 17-2003

May 6, 2003

103-114

RR No. 30-2003

December 15, 2003

182-191

RR No. 6-2012

April 2, 2012

15-18

RR No. 7-2008

May 2, 2008

72-77

RR No. 14-2003

April 3, 2003

77-94

RR No. 20-2003

June 27, 2003

117-120

RR No. 26-2002

December 19, 2002

123-126

RR No. 2-2015

March 5, 2015

3-9

RR No. 19-2002

November 25, 2002

101-102
12

Employees Receiving Purely Compensation Income


Withholding Tax/ Summary Alphalist of Withholding Agents
Withholding Tax/ Talent Fees, and for Other Purposes
Withholding Tax/ Taxation of Privilege Store
Withholding Tax/ Tax Exemptions and Privileges Granted under
Republic Act No. 9182 The Special Purpose Vehicle (SPV) Act of
2002
Withholding Tax/ Tax Subsidy Granted under Sec. 17(c) of
Philippine Deposit Insurance Corporation (PDIC) Charter
Withholding Tax/ Tax Treatment of Sale of Jewelry, Gold and
Other Metallic Minerals
Withholding Tax/ Tax Treatment of Sales, Barters, Exchange
Withholding Tax/ Taxation of Privilege Stores and Imposing New
Rules
Withholding Tax/ Transfer or Exchange of Real Property of Large
Taxpayers to the Place where the Property is Located
Withholding Tax/ Voluntary Assessment Program (EVAP) for
Taxable Year 2004 and Prior Years
Withholding Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Withholding Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Withholding Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Withholding Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Withholding Tax/ Voluntary Assessment Program (VAP)
Withholding Tax/ Voluntary Assessment Program (VAP)
Excise Tax/ Affixture of Internal Revenue Stamps on Imported and
Locally Manufactured Cigarettes
Excise Tax/ Affixture of Internal Revenue Stamps on Imported and

RR No. 2-2006
RR No. 12-2001
RR No. 24-2003
RR No. 6-2004

January 5, 2006
September 10, 2001
August 29, 2003
May 14, 2004

5-16
57-68
142-146
18-35

RR No. 6-2010

July 12, 2010

25-29

RR No. 5-2013

April 22, 2013

43-49

RR No. 16-2012
RR No. 16-2013

December 7, 2012
September 25, 2013

75-78
92-105

RR No. 5-2009

May 13, 2009

16-20

RR No. 18-2005

November 11,2005

162-170

RR No. 23-2002

December 2, 2002

109-112

RR No. 28-2002

December 20, 2002

129-135

RR No. 17-2002

October 16, 2002

90-95

RR No. 18-2002

November 15, 2002

96-100

RR No. 10-2001
RR No. 8-2001
RR No. 9-2015

September 10, 2001


August 1, 2001
September 2, 2015

50-55
34-43
34-35

RR No. 7-2014

September 8, 2014

57-66
13

Locally Manufactured Cigarettes


Excise Tax/ Alcohol Products, Cigars and Cigarettes
Excise Tax/ Amended Consolidated Revenue Regulations on
Primary Registration, Updates, and Cancellation
Excise Tax/ Application for Revalidation of Issued Permits to
Establishments
Excise Tax/ Armed Forces of the Philippine Commissary and
Exchange Service (AFPCES)
Excise Tax/ Armed Forces of the Philippines Commissary and
Exchange Service (AFPCES)
Excise Tax/ Automobiles
Excise Tax/ Automobiles
Excise Tax/ Bases Conversion and Development Authority (BCDA)
for the Subic Clark Tarlac Expressway Project
Excise Tax/ Bioethanol-Blended Gasoline (E-Gasoline)
Excise Tax/ Burley and Native Tobacco
Excise Tax/ Electronic Filing and Payment System (EFPS)
Excise Tax/ Electronic Linkage with Excise Tax Establishments
Excise Tax/ Expanded Voluntary Assessment and Abatement
Program (VAAP)
Excise Tax/ Filing and Payment System (eFPS)
Excise Tax/ Fiscal Incentives Review Board to the Millenium
Challenge Account-Philippines for the Philippine Compact Program
Excise Tax/ Granting of Outright Exemption
Excise Tax/ Importation of Automobiles
Excise Tax/ Improved Voluntary Assessment Program (IVAP) for
Taxable Year 2005
Excise Tax/ Large Taxpayers and Prescribing the Coverage and
Criteria for determining Large Taxpayers
Excise Tax/ Local and Imported Cigarettes
Excise Tax/ Local Manufactured Cigarettes

RR No. 9-2003
RR No. 7-2012
RR No. 11-2002

February 26, 2003


April 2, 2012
August 8, 2002

51-57
19-49
54-55

RR No. 31-2003

December 18, 2003

192-196

RR No. 13-2002

September 13, 2002

61-64

RR No. 19-2003
RR No. 4-2003
RR No. 17-2005

June 9, 2003
January 30, 2003
October 19, 2005

116
29-35
153-161

RR No. 8-2006
RR No. 15-2008
RR No. 5-2004
RR No. 5-2002
RR No. 17-2002

July 10, 2006


December 10, 2008
May 14, 2004
May 27, 2002
October 16, 2002

82-102
169-170
13-17
24-27
90-95

RR No. 5-2004
RR No. 12-2010

May 14, 2004


November 18, 2010

13-17
75-81

RR No. 3-2008
RR No. 8-2003
RR No. 18-2006

March 7, 2008
February 19, 2003
November 14, 2006

27-42
49-50
171-183

RR No. 17-2010

December 14, 2010

116-126

RR No. 8-2014
RR No. 9-2014

October 16, 2014


November 5, 2014

67-68
69-70
14

Excise Tax/ New Brands of Cigarettes and Variants


Excise Tax/ Non-Electronic Filing and Payment System (Non-eFPS)
Excise Tax/ Onerous Transfer of Real Properties Owned by
Taxpayers classified as Large Taxpayers
Excise Tax/ Permit to Establishment
Excise Tax/ Philippine Health Insurance Corporation (Philhealth)
and Department of Health (DOH)
Excise Tax/ Preparation and Submission of Financial Statements
Excise Tax/ Primary Registration, its Updates and Cancellation
Excise Tax/ Re-Imposing the Gross Receipts Tax on Banks and
Non-Bank Financial Intermediaries and Amending Pawnshops
Excise Tax/ Revised Tax Rates on Alcohol and Tobacco Products
Excise Tax/ Revised Tax Rates on Alcohol and Tobacco Products
Excise Tax/ Revised Tax Rates on Alcohol and Tobacco Products
Excise Tax/ Sale of Gold and Other Metallic Minerals to Bangko
Sentral ng Pilipinas
Excise Tax/ Summary of Net Retail Price Determination for Alcohol
Products
Excise Tax/ Tax Fiscal Incentives Review Board (FIRB) to the
Philippine National Police Service Store System (PNPSSS)
Excise Tax/ Tax Petroleum Products Imported into the Philippines
Excise Tax/ Use of New Excise Tax Return Forms
Excise Tax/ Virginia-Type Cigarettes
Excise Tax/ Virginia-Type Cigarettes
Excise Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Excise Tax/ Voluntary Assessment Program (VAP)
Excise Tax/ Voluntary Assessment Program (VAP)
Excise Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Excise Tax/ Voluntary Assessment and Abatement Program

RR No. 22-2003
RR No. 6-2014
RR No. 4-2008

August 13, 2003


September 8,2014
April 17, 2008

123-124
53-56
43-48

RR No. 7-2002
RR No. 4-2009

June 24, 2002


May 6, 2009

28A-30
15

RR No. 15-2010
RR No.11-2008
RR No. 10-2004

December 10, 2010


September 24, 2008
November 23, 2004

100-102
127-153
55-56

RR No. 17-2012
RR No. 3-2006
RR No. 12-2004
RR No. 6-2012

December 26, 2012


January 5, 2006
December 2s9, 2004
April 2, 2012

79-90
17-60
76-90
15-18

RR No. 8-2011

June 21, 2011

26-28

RR No. 12-2006

July 21, 2006

142-145

RR No. 2-2002
RR No. 1-2002
RR No. 9-2008
RR No. 12-2008
RR No. 28-2002

February 20, 2012


March 27, 2002
September 12, 2008
September 25, 2008
December 20, 2002

3-7
1-3
83
154-155
129-135

RR No. 10-2001
RR No. 8-2001
RR No. 17-2002

September 10, 2001


August 1, 2001
October 16, 2002

50-55
34-43
90-95

RR No. 18-2002

November 15, 2002

96-100
15

(VAAP)
Excise Tax/ Voluntary Assessment and Abatement Program (VAAP)
Capital Gains Tax/ Abatement or Cancellation of Internal Revenue
Tax Liabilities
Capital Gains Tax/ Cooperative Code of the Philippines
Capital Gains Tax/ Electronic Filing of Tax Returns and

Payments of Taxes
Capital Gains Tax/ Expanded Senior Citizens Act of 2010
Capital Gains Tax/ Non-Electronic Filing and Payment System
(Non-eFPS)
Capital Gains Tax/ Non-Redemption of Properties Sold During
Involuntary Sales
Capital Gains Tax/ Onerous Transfer of Real Properties

Owned by Taxpayers classified as Large Taxpayers


Capital Gains Tax/ Rules on Taxation of Sale, Barter,
Exchange
Capital Gains Tax/ Sale, Exchange or Other Disposition of
Real Property
Capital Gains Tax/ Tax Subsidy Granted under Sec. 17(c) of
Philippine Deposit Insurance Corporation (PDIC) Charter
Capital Gains Tax/ Tax Treatment of Securities Borrowing
and Lending Transactions
Capital Gains Tax/ Taxation of Sale, Barter, Exchange or Other
Disposition of Shares of Stock Held as Capital Assets
Capital Gains Tax/ Transfer or Exchange of Real Property

of Large Taxpayers to the Place where the Property is


Located
Capital Gains Tax/ Voluntary Assessment Program (EVAP)
for Taxable Year 2004 and Prior Years

RR No. 23-2002
RR No. 13-2001

December 2, 2002
October 10, 2001

109-112
69-74

RR No. 20-2001

November 28, 2001

122-127

RR No. 9-2001

August 16, 2001

44-49

RR No. 7-2010

July 20, 2010

30-41

RR No. 6-2014

September 8,2014

53-56

RR No. 9-2012

June 1, 2012

52-53

RR No. 4-2008

April 17, 2008

43-48

RR No. 6-2008

May 2, 2008

52-71

RR No. 17-2003

May 6, 2003

103-114

RR No. 6-2010

July 12, 2010

25-29

RR No. 10-2006

July 17, 2006

108-127

RR No. 6-2013

April 22, 2013

50-51

RR No. 5-2009

May 13, 2009

16-20

RR No. 18-2005

November 11,2005

162-170
16

Improperly Accumulated Earnings Tax/ Electronic Filing and


Payment System (EFPS)
Improperly Accumulated Earnings Tax/ Expanded Voluntary
Assessment and Abatement Program (VAAP)
Improperly Accumulated Earnings Tax/ Implementation of the
Provision on Improperly Accumulated Earnings Tax
Improperly Accumulated Earnings Tax/ Improved Voluntary
Assessment Program (IVAP) for Taxable Year 2005
Improperly Accumulated Earnings Tax/ Non-Electronic Filing
and Payment System (Non-eFPS)
Improperly Accumulated Earnings Tax/ Voluntary Assessment
and Abatement Program (VAAP)
Improperly Accumulated Earnings Tax/ Voluntary Assessment
Program (VAP)
Improperly Accumulated Earnings Tax/ Voluntary Assessment
Program (VAP)
Improperly Accumulated Earnings Tax/ Voluntary Assessment
and Abatement Program (VAAP)
Improperly Accumulated Earnings Tax/ Voluntary Assessment
and Abatement Program (VAAP)
Percentage Tax/ Amended Consolidated Revenue Regulations on
Primary Registration, Updates, and Cancellation
Percentage Tax/ Income Tax Exemptions of International
Percentage Tax/ Cooperative Code of the Philippines
Percentage Tax/ Definition of Raw Cane Sugar
Percentage Tax/ Domestic Carriers and Keepers of Garages
Percentage Tax/ Electronic Filing and Payment System (EFPS)
Percentage Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Percentage Tax/ Expanded Voluntary Assessment and Abatement
Program (VAAP)

RR No. 5-2004

May 14, 2004

13-17

RR No. 17-2002

October 16, 2002

90-95

RR No. 2-2001

March 9, 2001

2-5

RR No. 18-2006

November 14, 2006

171-183

RR No. 6-2014

September 8,2014

53-56

RR No. 28-2002

December 20, 2002

129-135

RR No. 10-2001

September 10, 2001

50-55

RR No. 8-2001

August 1, 2001

34-43

RR No. 17-2002

October 16, 2002

90-95

RR No. 18-2002

November 15, 2002

96-100

RR No. 7-2012

April 2, 2012

19-49

RR No. 15-2013
RR No. 20-2001
RR No. 8-2015
RR No. 9-2007
RR No. 5-2004
RR No. 9-2001

September 20, 2013


November 28, 2001
May 27, 2015
August 1, 2007
May 14, 2004
August 16, 2001

77-91
122-127
29-33
69-71
13-17
44-49

RR No. 17-2002

October 16, 2002

90-95

17

Percentage Tax/ Expanding the Coverage of Taxpayers Required to


File Tax Returns and Pay taxes
Percentage Tax/ Filing and Payment System (eFPS)
Percentage Tax/ Filing/Issuances of Certain BIR Tax Returns/Forms
Percentage Tax/ Fiscal Incentives Review Board to the Millenium
Challenge Account-Philippines for the Philippine Compact Program
Percentage Tax/ General Professional Partnership, Services
Percentage Tax/ General Professional Partnerships
Percentage Tax/ Imposing Advance Business Tax (Value Added
Tax or Percentage Tax) Payments on Sugar and for Other Related
Purposes
Percentage Tax/ Improved Voluntary Assessment Program (IVAP)
for Taxable Year 2005
Percentage Tax/ Large Taxpayers and Prescribing the Coverage and
Criteria for determining Large Taxpayers
Percentage Tax/ Non-Electronic Filing and Payment System (NoneFPS)
Percentage Tax/ Non-governmental Organizational (NGOs) and
Cooperatives Engaged in Microfinance Activities
Percentage Tax/ Preservation of Books of Accounts and Other
Accounting Records
Percentage Tax/ Primary Registration, its Updates and Cancellation
Percentage Tax/ Privilege Store
Percentage Tax/ Sale, Exchange or Other Disposition of Real
Property
Percentage Tax/ Sales of Goods and Services Subject to the 3%
Percentage Tax
Percentage Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Percentage Tax/ Transport of Naturally Grown and Planted Timber
Products

RR No. 1-2013

January 23, 2013

1-8

RR No. 5-2004
RR No. 4-2002
RR No. 12-2010

May 14, 2004


April 5, 2002
November 18, 2010

13-17
19-23
75-81

RR No. 11-2003
RR No. 1-2003
RR No. 6-2015

March 4, 2003
January 7, 2003
March 31, 2015

63-65
1-3
17-21

RR No. 18-2006

November 14, 2006

171-183

RR No. 17-2010

December 14, 2010

116-126

RR No. 6-2014

September 8,2014

53-56

RR No. 14-2007

December 12, 2007

87-90

RR No. 17-2013

September 27, 2013

106-109

RR No.11-2008
RR No. 16-2003
RR No. 17-2003

September 24, 2008


April 29, 2003
May 6, 2003

127-153
96-102
103-114

RR No. 14-2003

April 3, 2003

77-94

RR No. 5-2013

April 22, 2013

43-49

RR No. 13-2007

December 5, 2007

83-86

18

Percentage Tax/ Voluntary Assessment and Abatement Program


(VAAP)
Percentage Tax/ Voluntary Assessment Program (VAP)
Percentage Tax/ Voluntary Assessment Program (VAP)
Percentage Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Percentage Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Percentage Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Estate Tax/ Electronic Filing of Tax Returns and Payments of Taxes
Estate Tax/ Non-Electronic Filing and Payment System (Non-eFPS)
Estate Tax/ Primary Registration, its Updates and Cancellation
Estate Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Estate Tax/ Voluntary Assessment Program (VAP)
Estate Tax/ Voluntary Assessment Program (VAP)
Estate Tax/ Voluntary Assessment Program (EVAP) for Taxable
Year 2004 and Prior Years
Donors Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Donors Tax/ Non-Electronic Filing and Payment System (NoneFPS)
Donors Tax/ Primary Registration, its Updates and Cancellation
Donors Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Donors Tax/ Voluntary Assessment Program (EVAP) for Taxable
Year 2004 and Prior Years
Documentary Stamp Tax/ Cooperative Code of the Philippines
Documentary Stamp Tax/ Documents and Facilities Evidencing
Taxable Transactions

RR No. 28-2002

December 20, 2002

129-135

RR No. 10-2001
RR No. 8-2001
RR No. 17-2002

September 10, 2001


August 1, 2001
October 16, 2002

50-55
34-43
90-95

RR No. 18-2002

November 15, 2002

96-100

RR No. 23-2002

December 2, 2002

109-112

RR No. 9-2001
RR No. 6-2014
RR No.11-2008
RR No. 5-2013

August 16, 2001


September 8,2014
September 24, 2008
April 22, 2013

44-49
53-56
127-153
43-49

RR No. 8-2001
RR No. 10-2001
RR No. 18-2005

August 1, 2001
September 10, 2001
November 11,2005

34-43
50-55
162-170

RR No. 9-2001

August 16, 2001

44-49

RR No. 6-2014

September 8,2014

53-56

RR No.11-2008
RR No. 5-2013

September 24, 2008


April 22, 2013

127-153
43-49

RR No. 18-2005

November 11,2005

162-170

RR No. 20-2001
RR No. 15-2001

November 28, 2001


October 30, 2001

122-127
83-87

19

Documentary Stamp Tax/ Electronic Documentary Stamp Tax


System
Documentary Stamp Tax/ Electronic Filing and Payment System
(EFPS)
Documentary Stamp Tax/ Electronic Filing of Tax Returns and
Payments of Taxes
Documentary Stamp Tax/ Expanded Voluntary Assessment and
Abatement Program (VAAP)
Documentary Stamp Tax/ Expanding the Coverage of Taxpayers
Required to File Tax Returns and Pay taxes
Documentary Stamp Tax/ Filing and Payment System (eFPS)
Documentary Stamp Tax/ Improved Voluntary Assessment
Program (IVAP) for Taxable Year 2005
Documentary Stamp Tax/ Large Taxpayers and Prescribing the
Coverage and Criteria for determining Large Taxpayers
Documentary Stamp Tax/ Non-Electronic Filing and Payment
System (Non-eFPS)
Documentary Stamp Tax/ Non-governmental Organizational
(NGOs) and Cooperatives Engaged in Microfinance Activities
Documentary Stamp Tax/ Non-Redemption of Properties Sold
During Involuntary Sales
Documentary Stamp Tax/ Onerous Transfer of Real Properties
Owned by Taxpayers classified as Large Taxpayers
Documentary Stamp Tax/ Primary Registration, its Updates and
Cancellation
Documentary Stamp Tax/ Proper Tax Treatment of Interest Income
Earnings on Financial Instruments and Other Related Transactions
Documentary Stamp Tax/ Real Estate Investment Trust Act of
2009
Documentary Stamp Tax/ Renumbering of Sections Under Title
VII
Documentary Stamp Tax/ Tax Exemptions and Privileges Granted

RR No. 7-2009

October 2, 2009

27-31

RR No. 5-2004

May 14, 2004

13-17

RR No. 9-2001

August 16, 2001

44-49

RR No. 17-2002

October 16, 2002

90-95

RR No. 1-2013

January 23, 2013

1-8

RR No. 5-2004
RR No. 18-2006

May 14, 2004


November 14, 2006

13-17
171-183

RR No. 17-2010

December 14, 2010

116-126

RR No. 6-2014

September 8,2014

53-56

RR No. 14-2007

December 12, 2007

87-90

RR No. 9-2012

June 1, 2012

52-53

RR No. 4-2008

April 17, 2008

43-48

RR No.11-2008

September 24, 2008

127-153

RR No. 14-2012

November 7, 2012

62-68

RR No. 13-2011

July 25, 2011

40-58

RR No. 13-2004

December 29, 2004

91-104

RR No. 6-2004

May 14, 2004

18-35
20

under Republic Act No. 9182 The Special Purpose Vehicle (SPV)
Act of 2002
Documentary Stamp Tax/ Tax Subsidy Granted under Sec. 17(c) of
Philippine Deposit Insurance Corporation (PDIC) Charter
Documentary Stamp Tax/ Tax Treatment of Sale of Jewelry, Gold
and Other Metallic Minerals
Documentary Stamp Tax/ Transfer or Exchange of Real Property
of Large Taxpayers to the Place where the Property is Located
Documentary Stamp Tax/ Voluntary Assessment and Abatement
Program (VAAP)
Documentary Stamp Tax/ Voluntary Assessment Program (VAP)
Documentary Stamp Tax/ Voluntary Assessment Program (VAP)
Documentary Stamp Tax/ Voluntary Assessment and Abatement
Program (VAAP)
V Documentary Stamp Tax/ Voluntary Assessment and Abatement
Program (VAAP)
Documentary Stamp Tax/ Voluntary Assessment and Abatement
Program (VAAP)
Documentary Stamp Tax/ Voluntary Assessment Program (EVAP)
for Taxable Year 2004 and Prior Years
Accrued Penalties/ Voluntary Assessment and Abatement Program
(VAAP)
Accrued Penalties/ Voluntary Assessment and Abatement Program
(VAAP)

Topic Only
th

13 month Pay as Exclusions from Gross Income


Abatement of Penalties/Surcharges and Interest on
Disputed/Litigated Assessments
Abatement of Surcharges and Compromise Penalties in relation of
Filing Tax Returns and Payment of taxes under Certain Conditions
Abatement of Surcharges in Relation to the Filing of Amended Tax

RR No. 6-2010

July 12, 2010

25-29

RR No. 5-2013

April 22, 2013

43-49

RR No. 5-2009

May 13, 2009

16-20

RR No. 28-2002

December 20, 2002

129-135

RR No. 10-2001
RR No. 8-2001
RR No. 17-2002

September 10, 2001


August 1, 2001
October 16, 2002

50-55
34-43
90-95

RR No. 18-2002

November 15, 2002

96-100

RR No. 23-2002

December 2, 2002

109-112

RR No. 18-2005

November 11,2005

162-170

RR No. 28-2002

December 20, 2002

129-135

RR No. 23-2002

December 2, 2002

109-112

No. of Issuances

Date of Issuances

RR No. 3-2015
RR No. 15-2007

March 13, 2015


December 28, 2007

10-11
91-96

RR No. 9-2010

September 13, 2010

44-53

RR No. 15-2005

July 7, 2005

95-97

Volume

Page No.

21

Returns Filed under Certain Conditions


Abatement of Surcharges, Interests and Compromise Penalties
Abatement of Surcharges, Interests and Compromise Penalties
Abatement or Cancellation of Internal Revenue Tax Liabilities
Abatement or Cancellation of Internal Revenue Tax Liabilities
Accreditation of Printers
Accreditation of Tax Practitioners/Agents
Accreditation of Tax Agents
Accreditation of Tax Practitioners /Agents
Accreditation of Tax Practitioners/Agents
Accreditation, Registration and Use of Cash Register Machines
(CRM
Accreditation, Registration, and Use of Taximeter Issuing Receipts
(TIR) Systems
Additional Income Payments to be subjected to Withholding Tax
Adopt a School Act of 1998
Advance Payment of VAT on Sale of Refined Sugar RR No. 89, and
Other Purposes
Advance Payment of VAT on the Sale of Flour
Affixture of Internal Revenue Stamps on Imported and Locally
Manufactured Cigarettes
Affixture of Internal Revenue Stamps on Imported and Locally
Manufactured Cigarettes
Alcohol Products, Cigars and Cigarettes
Alphabetical List of Employees/ Payees in Diskette Forms
Amended Consolidated Revenue Regulations on Primary
Registration, Updates, and Cancellation
Amended Use of Non-Thermal Paper for all Cash Register Machines
(CRMs)
Amended Use of Non-Thermal Paper for all Cash Register Machines

RR No. 8-2013
RR No. 7-2013
RR No. 4-2012
RR No. 13-2001
RR No. 15-2012
RR No. 4-2010
RR No. 1-2001
RR No. 14-2010
RR No. 11-2006
RR No. 11-2004

May 10, 2013


April 29, 2013
March 28, 2012
October 10, 2001
December 5, 2012
February 26, 2010
March 5, 2001
December 10, 2010
July 21, 2006
December 21, 2004

62-63
52-61
11-13
69-74
69-74
10-18
1
95-99
128-141
57-75

RR No. 17-2006

October 20, 2006

169-170

RR No. 14-2002
RR No. 10-2003
RR No. 29-2002

September 13, 2002


March 4, 2003
December 20, 2002

65-74
58-62
136-144

RR No. 29-2003
RR No. 9-2015

December 1, 2003
September 2, 2015

179-181
34-35

RR No. 7-2014

September 8, 2014

57-66

RR No. 9-2003
RR No. 3-2002
RR No. 7-2012

February 26, 2003


March 27, 2002
April 2, 2012

51-57
8-18
19-49

RR No. 14-2015

November 9, 2015

45

RR No. 12-2015

October 7, 2015

41
22

(CRMs)
Amendment for Application of Change in Accounting Period
Amendment in Consolidated Value-Added Tax Regulations of 2005
Amendment of Revised RR 23-2003 Summary of Net Retail Price
Determination for Alcohol Products
Amendment on Transactions Exempt from VAT
Application for Change in Accounting Period
Application for Revalidation of Issued Permits to Establishments
Armed Forces of the Philippine Commissary and Exchange Service
(AFPCES)
Armed Forces of the Philippines Commissary and Exchange Service
(AFPCES)
Authority to Print (ATP)
Authorized Agent Banks (AABs)
Authorized Agents Banks
Automobiles
Automobiles
Bank borrowers and Co-makers
Bases Conversion and Development Authority (BCDA) for the Subic
Clark Tarlac Expressway Project
Bases Conversion Development Authority for the Subic- ClarkTarlac Expressway Project
Binding Effect of Rulings Issued Prior to Tax Reform Act of 1997
Bioethanol-Blended Gasoline (E-Gasoline)
Burley and Native Tobacco
Cash Register Machines (CRMs) and Point of Sales Machines (POS)
Certificate Value-Added Tax Withheld at Source
Community Mortgage Program (CMP) Urban Development and
Housing Act of 1992
Compensation Income and Other Concerns
Compromise Settlement of Inter Revenue Tax Liabilities

RR No. 9-2011
RR No. 10-2011
RR No. 8-2011

June 29, 2011


July 7, 2011
June 21, 2011

29-31
32-33
26-28

RR No. 1-2005
RR No. 3-2011
RR No. 11-2002
RR No. 31-2003

February 11, 2005


March 7, 2011
August 8, 2002
December 18, 2003

1-4

RR No. 13-2002

September 13, 2002

61-64

RR No. 18-2012
RR No. 2-2008
RR No. 16-2002
RR No. 19-2003
RR No. 4-2003
RR No. 4-2005
RR No. 17-2005

December 28, 2012


February 29, 2008
October, 14, 2002
June 9, 2003
January 30, 2003
February 17, 2005
October 19, 2005

91-95
12-26
83-88
116
29-35
11-16
153-161

RR No. 5-2006

March 30, 2006

72

RR No. 5-2012
RR No. 8-2006
RR No. 15-2008
RR No. 5-2005
RR No. 28-2003
RR No. 17-2001

April 2, 2012
July 10, 2006
December 10, 2008
February 17, 2005
November 20, 2003
November 14, 2001

14
82-102
169-170
17-24
177-178
91-97

RR No. 10-2008
RR No. 30-2002

September 24, 2008


December 26, 2002

84-126
145-152

4-5
54-55
192-196

23

Compromise Settlement of Inter Revenue Tax Liabilities


Compromise Settlement of Internal Revenue Tax Liabilities
Consolidate VAT Regulations of 2005
Consolidate VAT Regulations of 2005
Consolidated Value-Added Tax Regulations of 2005
Consolidated Value-Added Tax Regulations of 2005
Cooperative Code of the Philippines
Criteria in the Determination of Top 20,000 Private Corporations
De Minimis Benefits
De Minimis Benefits
De Minimis Benefits
De Minimis Benefits and Fringe Benefits
Deductibility of Depreciation Expenses to Purchase of Vehicles
Definition of Raw Sugar
Definition of Raw Cane Sugar
Definition of Gross Receipts for Common Carriers Tax for
International Carriers
Definition of Raw Sugar and Raw Cane Sugar
Determinability of Real Property
Documents and Facilities Evidencing Taxable Transactions
Domestic Carriers and Keepers of Garages
Due Process Requirement Issuance of a Deficiency Tax Assessment
Electronic Book of Accounts and Other Accounting Records
Electronic Documentary Stamp Tax System
Electronic Filing and Payment System (EFPS)
Electronic Filing and Payment System (EFPS)
Electronic Filing and Payment System (EFPS)
Electronic Filing and Payment System (EFPS)
Electronic Filing of Tax Returns and Payments of Taxes
Electronic Linkage with Excise Tax Establishments
Electronic System of the BIR by Taxpayers Mandatory Covered by

RR No. 8-2004
RR No. 7-2001
RR No. 14-2005
RR No. 16-2005
RR No. 2-2007
RR No. 4-2007
RR No. 20-2001
RR No. 6-2009
RR No. 1-2015
RR No. 5-2011
RR No. 5-2008
RR No. 8-2012
RR No. 12-2012
RR No. 13-2013
RR No. 8-2015
RR No. 11-2011

May 21, 2004


August 1, 2001
June 28, 2005
October 19, 2005
January 11, 2007
March 20, 2007
November 28, 2001
July 9, 2009
January 5, 2015
March 16, 2011
April 23, 2008
May 11, 2012
October 12, 2012
September 20, 2013
May 27, 2015
July 20, 2011

40-41
27-33
41-94
98-152
3-4
10-31
122-127
21-26
1-2
19-22
49-51
50-51
57-58
71
29-33
34

RR No. 4-2015
RR No. 7-2003
RR No. 15-2001
RR No. 9-2007
RR No. 18-2013
RR No. 16-2006
RR No. 7-2009
RR No. 5-2004
RR No. 10-2014
RR No. 2-2002
RR No. 10-2012
RR No. 9-2001
RR No. 5-2002
RR No. 5-2015

March 13, 2015


February 11, 2003
October 30, 2001
August 1, 2007
November 28, 2013
October 20, 2006
October 2, 2009
May 14, 2004
December 22, 2014
March 27, 2002
June 1, 2012
August 16, 2001
May 27, 2002
March 17, 2015

12-13
41-48
83-87
69-71
110-128
162-168
27-31
13-17
71-72
4-7
54-54A
44-49
24-27
14-16
24

EFPS or EBIR Forms


Entertainment, Amusement and Recreational Expenses
Exchange of Information Regulations
Exchange of Information Regulations
Exclusion of Doctors and Lawyers in VAT
Exempting Marginal Income Earners from Creditable Withholding
Tax
Exemptions from Withholding Tax on Compensation
Exhibition of Notice at Place of Business
Expanded One-Time Administrative Abatement
Expanded Senior Citizens Act of 2003
Expanded Senior Citizens Act of 2003
Expanded Senior Citizens Act of 2010
Expanded Senior Citizens Act of 2010
Expanded Senior Citizens Act of 2010
Expanded Voluntary Assessment and Abatement Program (VAAP)
Expanding the Coverage of Taxpayers Required to File Tax Returns
and Pay taxes
Expanding the Coverage of Taxpayers Required to File Tax Returns
and Pay taxes
Expanding the eFPS Coverage to Include the TOP 20,000 Private
Corporations
Extended Period to File Income Tax Returns
Extension of time to File Income Tax Returns
Filing and Payment System (eFPS)
Filing and Submission of Hard Copy of the Certificate
Filing of Confidential Information and the Investigation of Cases
Arising Therefrom
Filing of Income Tax Return
Filing of Tax Returns and Payment of Taxes
Filing of Various Tax Returns

RR No. 10-2002
RR No. 10-2010
RR No. 3-2014
RR No. 7-2004
RR No. 1-2004

July 18, 2002


October 6, 2010
February 11, 2014
May 21, 2004
January 20, 2004

49-53
54-57
46
36-39
1-2

RR No. 1-2006
RR No. 7-2005
RR No. 3-2007
RR No. 1-2007
RR No. 4-2006
RR No. 8-2010
RR No. 7-2010
RR No. 11-2015
RR No. 17-2002
RR No. 1-2013

January 5, 2006
April 11, 2005
February 14, 2007
January 11, 2007
February 21, 2006
September 3, 2010
July 20, 2010
September 29, 2015
October 16, 2002
January 23, 2013

1-4
31-32
5-9
1-2
61-71
42-43
30-41
39-40
90-95
1-8

RR No. 10-2007

August 1, 2007

72-73

RR No. 3-2009

March 31, 2009

13-14

RR No. 4-2001
RR No. 15-2003
RR No. 5-2004
RR No. 11-2013
RR No. 16-2010

April 16, 2001


April 16, 2003
May 14, 2004
June 6, 2013
December 10, 2010

8
95
13-17
67-69
103-115

RR No. 2-2011
RR No. 9-2002
RR No. 6-2001

March 2, 2011
July 5, 2002
August 1, 2001

4-5
45-48
10-26
25

Filing/Issuances of Certain BIR Tax Returns/Forms


Financial Statements Acceptable to the BIR
Fiscal Incentives Granted by Government Agencies
Fiscal Incentives Review Board to the Millenium Challenge
Account-Philippines for the Philippine Compact Program
Fixed Income Securities Lending Program of the Philippine
Dealing & Exchange Corporation (PDEx)
Functional Currency other than the Philippine Peso in Financial
Statements
Further Clarifying the Term Managerial and Technical
General Professional Partnership, Services
General Professional Partnerships
General Professional Partnerships
Granting of Outright Exemption
Gross Income Earned Defined
Gross Income Earned Defined
Gross Philippines Billings
Implementation of the Provision on Improperly Accumulated
Earnings Tax
Importation of Automobiles
Importation of Automobiles
Importation of Automobiles
Imposing Advance Business Tax (Value Added Tax or Percentage
Tax) Payments on Sugar and for Other Related Purposes
Improved Voluntary Assessment Program (IVAP) for Taxable Year
2005
Income Payments made by Political Parties and Candidates of Local
and National Elections
Income Payments made to Suppliers of Agricultural Products
Income Payments on Locally Produced Raw Sugar and Other
Matters

RR No. 4-2002
RR No. 13-2006
RR No. 1-2010
RR No. 12-2010

April 5, 2002
August 31, 2006
January 21, 2010
November 18, 2010

19-23
146
1
75-81

RR No. 5-2007

May 7, 2007

32-44

RR No. 6-2006

May 2, 2006

73-79

RR No. 11-2010
RR No. 11-2003
RR No. 1-2003
RR No. 3-2003
RR No. 3-2008
RR No. 11-2005
RR No. 13-2005
RR No. 15-2002
RR No. 2-2001

October 26, 2010


March 4, 2003
January 7, 2003
January 29, 2003
March 7, 2008
June 23, 2005
June 23, 2005
October 14, 2002
March 9, 2001

58-74
63-65
1-3
26-28
27-42
37-38
39-40
83-88
2-5

RR No. 8-2003
RR No. 13-2003
RR No. 18-2003
RR No. 6-2015

February 19, 2003


March 27, 2003
May 15, 2003
March 31, 2015

49-50
76
115
17-21

RR No. 18-2006

November 14, 2006

171-183

RR No. 8-2009

October 23, 2009

32-33

RR No. 3-2004
RR No. 7-2015

March 12, 2004


March 31, 2015

7-9
22-28

26

Income Tax Exemptions of International Carriers


Inventory List and Inventory Taking of Automobiles
Issuance of Tax Credit Certificates, and the Conditions of their Use,
revalidation and Transfer
Issuance of TIN card and Transfer of Registration
Large Taxpayers and Prescribing the Coverage and Criteria for
determining Large Taxpayers
Late Out-of-District Filing of Tax Returns
Latest Tax Returns as Pre-Condition for Participation
Local and Imported Cigarettes
Local Manufactured Cigarettes
Machine Identification Number (MIN)
Magna Carta for Person with Disability
Maintenance, Retention and Submission of Electronic Records
Manila Electric Company (MERALCO) Refund
Manually Printed Receipts or Sales/Commercial Invoices
Meter deposits by MERALCO
Minimum Corporate Income Tax (MCIT) Imposed on Domestic
Corporations and Resident Foreign Corporations
National Government Agencies (NGAs) and in the National
Collections from Taxpayers other than NGAs
Net Operations Loss Carry-Over (NOLCO) as a Deduction from
Gross Income
New Brands of Cigarettes and Variants
New Income Tax Forms
New Income Tax Forms
No Audit Program (NAP)
No Audit Program (NAP)
No Audit Program (NAP)
No Audit Program (NAP)
Non-Electronic Filing and Payment System (Non-eFPS)

RR No. 15-2013
RR No. 21-2003
RR No. 14-2011

September 20, 2013


July 18, 2003
July 29, 2011

77-91
121-122
59

RR No. 5-2010
RR No. 17-2010

May 28, 2010


December 14, 2010

19-24
116-126

RR No. 13-2010
RR No. 3-2005
RR No. 8-2014
RR No. 9-2014
RR No. 4-2013
RR No. 1-2009
RR No. 9-2009
RR No. 8-2005
RR No. 26-2003
RR No. 2-2009
RR No. 12-2007

December 10, 2010


February 17, 2005
October 16, 2014
November 5, 2014
March 1, 2013
February 17, 2009
December 29, 2009
May 10, 2005
October 7, 2003
February 26, 2009
October 17, 2007

83-94
5-10
67-68
69-70
36-42
1-7
34-45
33-36
169-174
8-12
76-82

RR No. 5-2003

February 4, 2003

36-39

RR No. 14-2001

October 10, 2001

74-82

RR No. 22-2003
RR No. 19-2011
RR No. 2-2014
RR No. 14-2006
RR No. 9-2006
RR No. 7-2006
RR No. 6-2005
RR No. 6-2014

August 13, 2003


December 9, 2011
February 3, 2014
September 1, 2006
July 11, 2006
June 16, 2006
March 7, 2005
September 8,2014

123-124
79-96
3-45
147-156
103-107
80-81
25-30
53-56
27

Non-governmental Organizational (NGOs) and Cooperatives


Engaged in Microfinance Activities
Non-Redemption of Properties Sold During Involuntary Sales
Non-Resident Citizens, Over Seas Contract Workers (OCWs) and
Seamen
One Time Administrative Abatement of all Penalties/Surcharges and
Interest on Delinquent Accounts and Assessments
Onerous Transfer of Real Properties Owned by Taxpayers classified
as Large Taxpayers
Optional Standard Deduction (OSD)
Optional Standard Deduction (OSD)
Overseas Contract Worker (OCW) or Overseas Filipino Worker
(OFW)
Overseas Contract Worker (OWC) or Overseas Filipino Worker
(OFW)
Permit to Establishment
Personal Equity and Retirement Account (PERA) Act of 2008
Philippine Health Insurance Corporation (Philhealth) and Department
of Health (DOH)
Political Parties and Candidates of Local and National Elections
Preparation and Submission of Financial Statements
Preparation and Submission of Financial Statements accompanying
the Tax Returns
Preparation and submission of Financial Statements Accompanying
the Tax Returns
Preservation of Books of Accounts and Other Accounting Records
Preservation of Books, Accounts and Other Accounting Records
Primary Registration, its Updates and Cancellation
Private Retirement Benefit Plan Regulations
Privilege Store
Professional fees paid to Medical Practitioners

RR No. 14-2007

December 12, 2007

87-90

RR No. 9-2012
RR No. 5-2001

June 1, 2012
August 1, 2001

52-53
9

RR No. 15-2006

September 27, 2006

157-161

RR No. 4-2008

April 17, 2008

43-48

RR No.16-2008
RR No. 2-2010
RR No. 11-2012

December 18, 2008


February 24, 2010
August 17, 2012

171-178
2-6
55-56

RR No. 1-2011

February 24, 2011

1-3

RR No. 7-2002
RR No. 17-2011
RR No. 4-2009

June 24, 2002


October 28, 2011
May 6, 2009

28A-30
65-77
15

RR No. 8-2009
RR No. 15-2010
RR No. 7-2007

October 23, 2009


December 10, 2010
August 1, 2007

32-33
100-102
64-66

RR No. 21-2002

November 26, 2002

105-106

RR No. 17-2013
RR No. 5-2014
RR No.11-2008
RR No. 11-2001
RR No. 16-2003
RR No. 14-2013

September 27, 2013


July 30, 2014
September 24, 2008
September 10, 2001
April 29, 2003
September 20, 2013

106-109
49-52
127-153
56-57
96-102
72-76
28

Proper Allocation of Cost and Expenses amongst Income Earnings of


Banks and Other Financial Institutions for Income Tax Reporting
Purposes
Proper Tax Treatment of Interest Income Earnings on Financial
Instruments and Other Related Transactions
Properly Stamped Unused Non-VAT Invoices or Receipts
Public Elementary and Secondary School Teachers
Purchase of Goods and Services as Campaign Expenditures
Re- Gross Receipts Tax on Banks and Non-Bank Financial
Intermediaries
Re- Gross Receipts Tax on other Non-Bank Financial Intermediaries
Real Estate Investment Trust Act of 2009
Real Estate Service Practitioners
Register/Recording of Transfer of Real Properties with the Register
of Deeds/Assessors
Re-Imposing the Gross Receipts Tax on Banks and Non-Bank
Financial Intermediaries and Amending Pawnshops
Renumbering of Sections Under Title VII
Reportorial Requirement for Establishments Leasing or Renting Out
Spaces for Commercial Activities
Reportorial Requirement for Establishments Leasing or Renting Out
Spaces for Commercial Activities
Requirements for Deductibility of Bad Debts from Gross Income
Requirements for Deductibility of Certain Income Payments
Resale of Real Estate Taken for Taxes under Section 216 of the
National Internal Revenue Code of 1997
Review and Evaluation of the VAAP Availment which shall likewise
Apply to Unprocessed VAP Availment
Revised Tax Rates on Alcohol and Tobacco Products
Revised Tax Rates on Alcohol and Tobacco Products
Revised Tax Rates on Alcohol and Tobacco Products

RR No. 4-2011

March 15, 2011

16-18

RR No. 14-2012

November 7, 2012

62-68

RR No. 27-2003
RR No. 3-2001
RR No. 10-2009
RR No. 9-2004

October 9, 2003
April 16, 2001
December 23, 2009
June 25, 2004

175-176
6-7
46-47
42-54

RR No. 10-2004
RR No. 13-2011
RR No. 10-2013
RR No. 24-2002

November 23, 2004


July 25, 2011
June 6, 2013
December 16, 2002

55-56
40-58
65-66
113-120

RR No. 10-2004

November 23, 2004

55-56

RR No. 13-2004
RR No. 12-2011

December 29, 2004


July 25, 2011

91-104
35-39

RR No. 12-2011

July 25, 2011

35-39

RR No. 25-2002
RR No. 12-2013
RR No. 22-2002

December 16,2002
July 12, 2013
November 29, 2002

121-122
70
107-112

RR No. 6-2003

February 10, 2003

40

RR No. 17-2012
RR No. 3-2006
RR No. 12-2004

December 26, 2012


January 5, 2006
December 2s9, 2004

79-90
17-60
76-90
29

Revocation of Incentives and Benefits of Taxpayers

RR No. 6-2002

June 5, 2002

28

Rules on Taxation of Sale, Barter, Exchange


Sale of Gold and Other Metallic Minerals to Bangko Sentral ng
Pilipinas
Sale of Refined Sugar
Sale of Refined Sugar
Sale of Refined Sugar
Sale of Refined Sugar,
Sale of Residential Lot, Sale of House and Lot, Lease of Residential
Unit
Sale to the Bangko Sentral ng Pilipinas of Gold and Other Metallic
Sale, Exchange or Other Disposition of Real Property
Sale, Exchange or Other Disposition of Real Property
Sale, Importation or Lease of Passenger of Cargo Vessels and
Aircraft
Sales of Goods and Services Subject to the 3% Percentage Tax
Service fees of Professionals
Services of Banks, Non-bank Financial Intermediaries and Finance
Companies
Services of Banks, on-Bank Financial Intermediaries and Finance
Companies
Special Economic Zone Act of 1995
Staggered Filling of Returns of Taxpayers Enrolled Electronic Filling
and Payment System (EFPS) based on Industry Classification
Submission of Copies of BIR Form Nos. 2307 and 2316
Submission of the Statement of Management Responsibility
Submisssion of Quarterly Summary List of Sales
Substituted Filing of Income Tax Return of Employees Receiving
Purely Compensation Income
Summary Alphalist of Withholding Agents

RR No. 6-2008
RR No. 6-2012

May 2, 2008
April 2, 2012

52-71
15-18

RR No. 11-2007
RR No. 13-2008
RR No. 6-2007
RR No. 2-2004
RR No. 3-2012

August 28, 2007


October 6, 2008
May 9, 2007
February 26, 2004
February 20, 2012

76-82
156-164
45-63
3-6
8-10

RR No. 7-2008
RR No. 17-2003
RR No. 30-2003
RR No. 15-2015

May 2, 2008
May 6, 2003
December 15, 2003
December 28, 2015

72-77
103-114
182-191
46-48

RR No. 14-2003
RR No. 4-2014
RR No. 12-2003

April 3, 2003
March 20, 2014
March 11, 2003

77-94
47-48
66-75

RR No. 20-2003

June 27, 2003

117-120

RR No. 27-2002
RR No. 26-2002

December 19, 2002


December 19, 2002

127-128
123-126

RR No. 2-2015
RR No. 3-2010
RR No. 1-2012
RR No. 19-2002

March 5, 2015
February 26, 2010
February 20, 2012
November 25, 2002

3-9
7-9
1-2
101-102

RR No. 2-2006

January 5, 2006

5-16
30

Suspension of the Implementation of Revenue Regulations No. 22011


Talent Fees, and for Other Purposes
Tax Exemptions and Privileges Granted under Republic Act No.
9182 The Special Purpose Vehicle (SPV) Act of 2002
Tax Fiscal Incentives Review Board (FIRB) to the Philippine
National Police Service Store System (PNPSSS)
Tax Petroleum Products Imported into the Philippines
Tax Subsidy Granted under Sec. 17(c) of Philippine Deposit
Insurance Corporation (PDIC) Charter
Tax Treatment of Campaign and Contributions and Expenditures
Tax Treatment of Income Earned from Unregistered Activities
Tax Treatment of Sale of Jewelry, Gold and Other Metallic Minerals
Tax Treatment of Sales, Barters, Exchange
Tax Treatment of Securities Borrowing and Lending Transactions
Tax Treatment of Securities Borrowing and Lending Transactions
Taxation of Privilege Store
Taxation of Privilege Stores and Imposing New Rules
Taxation of Sale, Barter, Exchange or Other Disposition of Shares of
Stock Held as Capital Assets
Tax-Free Exchange of Property for Shares
Temporarily defers Bases Conversion and Development Authority
for the Subic Clark Tarlac Expressway Project
Time of Filing of Quarterly VAT Returns,
Top 10,000 Private Corporations to Top 20,000 Private Corporations
Transfer or Exchange of Real Property of Large Taxpayers to the
Place where the Property is Located
Transport of Naturally Grown and Planted Timber Products
Unprocessed Voluntary Assessment Program (VAP) Availment
Use of Electronic Official Register Books for Manufacturers of
Tobacco Products and Regulated Raw Materials

RR No. 6-2011

March 16, 2011

23

RR No. 12-2001
RR No. 6-2004

September 10, 2001


May 14, 2004

57-68
18-35

RR No. 12-2006

July 21, 2006

142-145

RR No. 2-2002
RR No. 6-2010

February 20, 2012


July 12, 2010

3-7
25-29

RR No. 7-2011
RR No. 20-2002
RR No. 5-2013
RR No. 16-2012
RR No.1-2008
RR No. 10-2006
RR No. 24-2003
RR No. 16-2013
RR No. 6-2013

June 14, 2011


November 25, 2002
April 22, 2013
December 7, 2012
February 5, 2008
July 17, 2006
August 29, 2003
September 25, 2013
April 22, 2013

24-25
103-104
43-49
75-78
1-11
108-127
142-146
92-105
50-51

RR No. 18-2001
RR No. 19-2005

November 14, 2001


November 15, 2005

98-104
171

RR No. 8 2002
RR No. 14-2008
RR No. 5-2009

June 24, 2002


December 8, 2008
May 13, 2009

31-44
165-168
16-20

RR No. 13-2007
RR No. 6-2003
RR No. 3-2013

December 5, 2007
February 10, 2003
February 14, 2013

83-86
40
32-35

31

Use of New Excise Tax Return Forms


Use of Non-Thermal Paper for all Cash Register Machines(CRMs)
VAAP Availment which shall likewise Apply to Unprocessed VAP
Availment
VAT treatment on Sale of Adjacent Residential Lots
Virginia-Type Cigarettes
Virginia-Type Cigarettes
Voluntary Assessment and Abatement Program (VAAP)
Voluntary Assessment Program (VAP)
Voluntary Assessment Program (VAP)
Voluntary Assessment and Abatement Program (VAAP)
Voluntary Assessment and Abatement Program (VAAP)
Voluntary Assessment and Abatement Program (VAAP)
Voluntary Assessment and Abatement Program (VAAP) for Tax
Payers with Undeclared Sales/ Receipts
Voluntary Assessment Program (EVAP) for Taxable Year 2004 and
Prior Years
Voluntary Assessment Program (VAP)/ Extension to Avail
Voluntary Assessment Program (VAP)/Flexible Manner of Payment

RR No. 1-2002
RR No. 10-2015
RR No. 6-2003

March 27, 2002


September 21, 2015
February 10, 2003

1-3
36-38
40

RR No. 13-2012
RR No. 9-2008
RR No. 12-2008
RR No. 28-2002
RR No. 10-2001
RR No. 8-2001
RR No. 23-2002
RR No. 17-2002
RR No. 18-2002
RR No. 12-2002

October 12, 2012


September 12, 2008
September 25, 2008
December 20, 2002
September 10, 2001
August 1, 2001
December 2, 2002
October 16, 2002
November 15, 2002
September 12, 2002

59-61
83
154-155
129-135
50-55
34-43
109-112
90-95
96-100
56-60

RR No. 18-2005

November 11,2005

162-170

RR No. 21-2001
RR No. 16-2001

December 19, 2001


October 30, 2001

128
88-89

32